Question: I have questions about state tax overpayments. I am a preparer who does GET and individual taxes for clients. The only overpayment that is automatically refunded to the taxpayer is the individual tax on a yearly return. Please help me understand why the state does not issue an automatic refund when a taxpayer overpays their GET tax. The tax office, also, does not include the credit on the subsequent required filing, but, rather, the credit for overpayment sits in the taxpayer’s account. This is ridiculous and unacceptable! What gives the state the right to do this? How do we as taxpayers correct this issue?
Answer: “State law specifies the courses of action the Department of Taxation takes regarding the issuance of refunds and adjustments,” said Gary H. Yamashiroya, a DOTAX spokesperson, who cited statutes underpinning the practices you described. Changing the laws would require legislative action. Here’s Yamashiroya’s fuller response:
“For income tax refunds, HRS section 235-110(a) provides:
“If the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the amount of the credit shall be refunded in the manner provided in section 231-23(c).
“For general excise tax refunds, HRS section 237-40(d) provides:
“Refunds. No credit or refund shall be allowed for any tax imposed by this chapter, unless a claim for such credit or refund shall be filed. …
“So in short, the Department is authorized under HRS section 235-110(a) to automatically issue a refund of income tax, whereas HRS section 237-40(d) prohibits the Department from issuing a refund of general excise tax unless a refund claim is filed by the taxpayer.
“As a reminder, taxpayers can claim a refund on their GET overpayment by submitting an amended periodic GET return (G-45) with the correct reporting of their periodic tax liability, total payments made, and the ‘credit to be refunded’ (line 32). Alternatively, taxpayers can properly report their annual tax liability, total payments made during the year, and enter the ‘credit to be refunded’ (line 34) when submitting their annual/reconciliation GET return (G-49). Taxpayers can file their amended G-45 or G-49 returns on Hawaii Tax Online,” which can be found via tax.hawaii.gov.
Q: Does Hawaiian Telcom have a local customer service department? I tried resolving a billing issue with no success. I spent a half-hour talking to an offshore call center representative who could not help me and, after I asked to speak to a supervisor, said no one was available at that time. He said someone would contact me in 24 hours, which was three days ago. I’d really like to make my case to a Hawaii-based Hawaiian Telcom employee.
A: “Local agents are available; however, the call center number goes to all agents, not a specific region. Supervisors are also in Hawaii and offshore. Requests to speak to a supervisor are usually met within 24 hours but can take longer, depending on what may be happening at the time,” said Ann Nishida Fry, a spokesperson for the company.
With your permission, we provided your name and contact number for follow- up by Hawaiian Telcom, which you confirmed later did occur. You said a Hawaii- based supervisor called and resolved the problem to your satisfaction.
Mahalo
While shopping at Home Depot in Iwilei, when it came time to pay the cashier, I realized I didn’t have my wallet. I rushed to my car — no wallet. My daughter went to customer service, and there it was — a kind man had just turned it in. (I must have dropped the wallet on my way into the store.) I want to thank this man and wish him a wonderful holiday season of blessings.
— Grateful kupuna
Write to Kokua Line at Honolulu Star-Advertiser, 500 Ala Moana Blvd., Suite 2-200, Honolulu, HI 96813; call 808-529-4773; or email kokualine@staradvertiser.com.
